The implementation of IFRS 2 led to significant changes in the accounting practices for corporations regarding stock related compensation. The new regulations required firms to account for the stock based compensation as an expense in the financial statements, rather than merely disclosing the information in the notes section to the statements. Following prior research on the area; specifically studies made in the U.S., where researchers find that companies change their use of stock based compensation due to the increased accounted expenses, this study hypothesizes that the same pattern may be found among companies listed on the Swedish stock market. The results of this study show that the use of option incentives has decreased during the studied period 2001-2008 and that the decrease in part can be derived from IFRS 2 and in part from other factors. The results are useful to future research, as they provide an overview of the effects that IFRS 2 had on companies, and various factors that influence the behavior of corporations, as well as in a larger perspective be a factor to take into account for future modifications of the IFRS..

The study aims to reduce energy consumption in apartment buildings where individual metering and charging of heat is applied. The aim is to develop planning and design for individual metering and charging in apartment buildings.The study is based on literature review, interviews and case study that include analysis of existing documents. Interviews were carried out with the property developer and the involved consultants who planned the apartment building Yasuragi. To investigate the differences the condominium association has noted in heat consumption between flats, the debit values of the heat were used to discern which houses that were furthest from the average consumption. On these flats there were temperature measurements and thermal photo shoots made for discriminating behavior and possible construction techniques which could be the explanation for the heat spread.Boverket shows that the consumption of heat can be reduced by 10-20% after insertion of individual metering and charging in an apartment block.

This paper investigates the level of consciousness regarding to the diversity work in the municipalities of Malmö, Lund and Landskrona. The study focuses on persons in a middle management position connected to various spheres of activities in each municipality. A survey concerning each municipality's diversity plan, diversity work, recruiting process, education and knowledge was used to investigate the participants' consciousness. The survey poses similar questions regarding equality between the sexes to compare the results from each field. The paper presents an overview of the development of Sweden's labour market and society, and gives an account for the differences between immigrants and natives positions in the labour market.

Studien omfattar konsekvenserna av detaljplaneläggning med enskilt huvudmannaskap för allmänna platser. Regeringen anser att det behöver göras en översyn över bestämmelserna för genomförande av detaljplaner. Enligt Boverket används enskilt huvudmannaskap mycket oftare än vad som bör ske enligt lag. Detta leder till att det som borde vara allmänna kostnader läggs över på fastighetsägarna. Denna problematik har väckt vårt intresse för ämnet.En litteraturstudie har gjorts av Anläggningslagen och Plan- och bygglagen med fokus på enskilt huvudmannaskap.

The study presented here is about how to make the special needs user who has a profound intellectual disability and additional disabilities more involved in their implementation plan. Based on a life story interview the study aims at analyzing perceptions of procedures to enhance special needs users? influence. The method used in this study was a qualitative research approach as an overall approach in order to use a narrative method where life history is the method. The focus has been to study a part of an individual life history - a specific domain in the life of the interviewee?s working career.

The construction industry is one of theindustrieswithmostinjuredinSweden. There is reason to believe that there are deficienciesinhow the work environment iscommunicatedbetweendifferent parties. Interest in theworkenvironment has increasedin recent years,whichmakes problems and shortcomingsin this subject highlighted to a greater extent. There are severalways to workwithwork related health on the building sites. The Work Environment Plan isa tool that earlyin the planning of the project call attention to the risks and as far as possible prevents them. The purpose of this report is to improve how the workenvironmentreaches the production and how it is applied in everyday work.

Security Council resolution 1325 (2000) is about women, peace and security. Since the resolution was adopted several countries has made their own National Action Plan for implementation of the resolution.Sweden and Denmark are two of these countries. Resolution 1325 is one of the documents that each countries armed force has to relate to in international work.These countries can get to work together in international operations within the framework of the Nordic Defense Cooperation, NORDEFCO. This study is done by looking at similarities and differences in the action plans and whether they can be an obstacle for the countries to cooperate in an international operation.In this paper a comparative analysis of Sweden and Denmark's plans for the Security Council resolution 1325 will be done. The comparison is made based on the clauses of the resolution relating to the member states actions.In this paper, a qualitative text analysis to be carried out with sections of Resolution 1325 as a model for the comparison..

This essay?s focus lies on the collaboration that takes place in hospitals and called a care-plan (vårdplanering) between the two organisations: Health-care (landsting) and social-care (kommun). According to the Swedish-law are these organizations responsible for the care of elderly individuals in Sweden. The aim of this essay has been to study closely this collaboration in order to see which partner has the most influencing power.This essay is of a qualitative character, which means that the results that are presented are based on six individual interviews with employees from the two organizations. The employees chosen for this essay all have job experiences from the collaboration that takes place during care-plans in hospitals.One of the main results of this essay has been that the two organizations are not equal collaboration-partners.

Syftet med uppsatsen var att undersöka vilka bestämmelser i minerallagen, plan- och bygglagen samt miljöbalken som berör varandra under processen att söka och erhålla undersökningstillstånd och bearbetningskoncession för koncessionsmineraler. Minerallagen är den lagstiftning som reglerar utvinningen av koncessionsmineraler i Sverige och är en lagstiftning med en lång historik. Gruvnäringen i Sverige sträcker sig tillbaka till 1200-talets bergsbruk och med tidens gång har minerallagen utvecklats till den lagstiftning som gäller idag, en koncessionsrättslig minerallag med inslag av inmutningsrätt. Utgångspunkten var att undersöka hur en gruvverksamhet kan bedrivas inom ett område med detaljplan eller områdesbestämmelser enligt plan- och bygglagen. Undersökningen utfördes enligt traditionell juridisk metod, det vill säga genom studier av lagstiftning, förarbeten och doktrin.

This bachelor thesis discusses three Swedish landscape architects and their plan drawings and illustrations. The landscape architects are from the 18th century, the 19th century respectively the 20th century. The three persons are: Fredrik Magnus Piper, Knut Forsberg and Gunnar Martinsson. The landscape architects are brought up in chronological order in a chapter each where the person?s life, educations and work are described.

The rural development programme is a tool for promoting sustainable development in the Swedish countryside. The master plan should, for example, give directions for the national interest and describe how it will follow up national and regional targets such as the EU's environmental quality standards. Because the municipality has considerable freedom to formulate the plan in its sole discretion, and that it contains the municipality's political vision, it is also feasible to make a discourse analysis of the plan text.In discourse analysis, including articles and documents written by Rural Network Working Group on land use planning to be included. The purpose of discourse analysis is to see if there are differences in the way rural areas are described and if there are any flaws in how the designer interprets the rural development programme. Furthermore, the analysis result in tools that are adapted to the standards we create and choose.The standards we have are being designed based on our values, which differ.

Equal treatment in school is an on-going debate in the Swedish society. At the same time teachers around the country struggles to make ends meet because of a heavy workload. Voices have been raised that teachers no longer have the time to actually be teachers since they get piled up with paper work and other administrative tasks. However, schools are bound by law to take action against harassments and discrimination of any kind. There is also an overall policy in the Swedish national curriculum that every school must embrace diversity and actively teach students about solidarity and respect.

Today?s society has become more and more digitalized and we have access to more information than ever before. This has had a major impact on organizations and their work processes. For example have intranets become a common technical groupware to communicate and get relevant information from inside the organization. A common problem related to this is an over-reliance on the technology, where there's not taking into account that some informal and communicative means are difficult to occur through digital resources.The aim of this study is to examine the use of an intranet in a municipality, which consists of many different employees with various work situations.

Objective To study if the Swedish venture capitalists consider business plans in their screening process, and in such case, what aspects they evaluate in order to develop a targeted template for Swedish entrepreneurs. A secondary objective is to describe what other factors Swedish venture capitalists evaluate as a part of their assessment. Methodology The method, which has been used in order to test the objective, has been carried out through extensive literature and article studies, interviews, and distribution of a short and comprehensive questionnaire to a multiplicity of venture capitalists throughout Sweden. Conclusion Generally, the findings of this thesis suggest that a business plan should include elements such as a summary of important elements, a thorough market analysis, financial information, exit strategy, and the risks associated with the project. The empirical material also reveals that venture capitalists also evaluate factors such as ownership influence, the entrepreneur?s industry knowledge, product knowledge and the personal chemistry in their evaluation process.

The aim of this master?s thesis is to examine which ideas about the public library that appear in a selection of municipal library plans and to examine if these ideas are unanimous. The comprehensive questions are: Which ideas about the public library appear in each municipal library plan? How do the ideas agree in the different municipal library plans? The sub questions are: Which judgements of reality appear in the different library plans concerning each municipality and its library needs? How do the municipalities define the concept of development and future demands in the municipality on the basis of the judgements of reality? Which recommendations do the judgements of reality give and how is the plan of action that is established in each library plan justified? Which fundamental views of reality, i. e.